Boston vs New York City

Massachusetts Legal but Limited | New York Effectively Banned

Disclaimer: General information only — not legal advice. Verify with your local government.

Boston, Massachusetts
Status Legal but Limited
Permit Fee $25 registration fee
Tax Rate 6.5% state excise + 6% city convention center tax
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine $300/day for unregistered listing
New York City, New York
Status Effectively Banned
Permit Fee $145 registration fee (OSE)
Tax Rate 5.875% hotel room occupancy tax + state/city sales tax
Day Limit No limit
Renewal Every 2 years
Platform Tax Yes
Max Fine $5,000 first offense; up to $7,500 for subsequent violations

Boston has more favorable STR regulations overall.

Permits & Licensing

Boston charges $25 registration fee for STR licensing, while New York City charges $145 registration fee (OSE). Boston renewal is annual, and New York City renewal is every 2 years. Overall, Boston has a more permissive regulatory environment (Legal but Limited) compared to New York City (Effectively Banned).

Tax Obligations

In Boston, hosts pay 6.5% state excise + 6% city convention center tax. In New York City, hosts pay 5.875% hotel room occupancy tax + state/city sales tax. Both cities benefit from automatic platform tax collection through Airbnb and similar services, simplifying compliance for hosts.

Day Limits & Restrictions

Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.

Fines & Enforcement

Hosts operating without a permit in Boston face penalties including $300/day for unregistered listing. In New York City, violations can result in $5,000 first offense; up to $7,500 for subsequent violations. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

Boston Overview

Only primary-residence units may be listed as STRs. Investor-owned (non-owner-occupied) short-term rentals are prohibited. Must register with the city and carry $1M liability insurance.

Contact: Boston Inspectional Services — (617) 635-5300

Full Boston guide →

New York City Overview

Local Law 18 (2023) requires hosts to register with OSE, be present during stays, and limits guests to 2. Entire-apartment rentals under 30 days are effectively banned. Only hosted stays with the owner present are permitted.

Contact: NYC Mayor's Office of Special Enforcement — (212) 676-4101

Full New York City guide →

Frequently Asked Questions

Is it easier to Airbnb in Boston or New York City?
Boston is classified as "Legal but Limited" while New York City is "Effectively Banned." Boston's permit fee is $25 registration fee compared to $145 registration fee (OSE) in New York City. Overall, Boston has a more host-friendly regulatory environment.
Which city has higher STR taxes — Boston or New York City?
Boston charges 6.5% state excise + 6% city convention center tax, while New York City charges 5.875% hotel room occupancy tax + state/city sales tax.
Which city has stricter fines for illegal short-term rentals?
Boston: $300/day for unregistered listing. New York City: $5,000 first offense; up to $7,500 for subsequent violations. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Boston and New York City have day limits for Airbnb?
Boston has no annual day limit. New York City has no annual day limit.
Which city is better for first-time Airbnb hosts — Boston or New York City?
For new hosts, consider the total cost of entry: Boston charges $25 registration fee for permits with 6.5% state excise + 6% city convention center tax in taxes. New York City charges $145 registration fee (OSE) with 5.875% hotel room occupancy tax + state/city sales tax. Automatic tax collection in Boston and New York City makes compliance easier for beginners.